Introductory Text1.Citation, commencement and effect2.Amendment of Schedule 10 to the Value Added Tax Act 19943.In paragraph 3(4)(a) (meaning of “relevant associate”), for everything from.4.In paragraph 21 (real estate elections: elections to opt to.5.(1) Paragraph 25 (revocation of an option: lapse of more.6.For paragraph 26 (revocation of an option under paragraph 22(2).7.(1) Paragraph 27(4) (exclusion of new building from effect of.8.(1) Paragraph 34 (other definitions etc) is amended as follows.SignatureExplanatory Note